Family foundation after the amendment. What about the investment portfolio?

The proposed family foundation law includes a tax on asset contributions and maintains personal exemptions, delaying taxation until benefits are paid. If signed, the tax on benefits will increase from 15% to 19% in 2027. The law introduces new rules affecting asset management, particularly regarding the lock-up period for investments. The lock-up period is set at 24 to 36 months, impacting the sale of contributed assets. Exemptions do not apply to assets sold within this period, and specific rules govern the treatment of securities and foreign currency contributions. The law also addresses risks associated with forced buyouts and bond redemptions, which may be treated as asset sales. Tax deductions for benefits paid can be claimed under certain conditions, but risks of double taxation exist if assets are sold prematurely.